When serviced we have had 2 other S-Line 140TDi's, oddly, one being and Avant and one a saloon pretty much the same as our current one. Interestingly both had slightly better rides as does my neighbours brothers, a 170TDi but they are all poor compared to a 320D of which I have driven a couple, no least a Touring version for 1 week in Italy when on holiday and the BMW's are MUCH nicer to drive with a better ride and are more cosseting, though I do find the Audi sports seats are better than those in the BMW. The steering, braking and basic ride on the BMW is better, as it was in the C Class I had on loan in Scotland a few weeks back. Both the BMW and the C Class are much nicer cars to drive than the Audi and in the looks stakes the C Class has them both licked in my eyes. My summary, and I repeat, was that Audi are not moving their game on. I have had a number of A4's over the years, from new, and pretty much all have the same traits of numb steering, VERY bad damping, poor body control and over servoed brakes. Drive a C Class then drive and A4 straight after over the same road if you want to see and feel the differences in damping.
All my opinion of course but I like to think I could never be accused of being a fanboy when it comes to anything, not least cars and always feel I am objective. I question that many others on this site (though far from all!) have a similar objective outlook...